Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.

In a sustainable society the use of renewable energy and recycling of materials is of high importance. Wastewater treatment plants use large amounts of energy in the processing of wastewater. This study seeks to evaluate wastewater as an energy resource and to examine treatment plants potential to become sustainable energy producers. The study is based upon the internal processes of Himmerfja?rdsverket.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

AbstractThe purpose of this research is to examine which methods the municipality of Örebro recommends its schools to use in their work against mobbing and bad treatment, and to see if the school investigated follows these guidelines. By means of interviews I will examine which methods the Group for Equal Treatment at the school has found effective when dealing with these issues. My conclusions are that the municipality of Örebro clearly states what is important for the schools to work with, and a lot of effort has been put into creating a common model for all schools to use, in order to fulfill the goals of the law (2006:67) which forbids discrimination and any other kind of bad treatment of children and students. The school investigated follows the municipality guidelines to great extent. Early on the Group for Equal Treatment, including both principals, teachers and students, worked out a detailed plan for equal treatment. The Group for Equal Treatment mentioned some successful methods to use against mobbing and other forms of bad treatment. One of these methods is the annual theme week where the students get to participate in outlining the contents. Another success factor is to establish a good atmosphere between teachers and students, which is possible only if the teachers have time and opportunity to get to know their students. My examination shows that it is important to have a well thought-out plan to follow, but it must be adjusted to the needs and preconditions of the school in question..

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

This thesis investigates the former apple orchard ?pplehagen with a focus on its origin, history, and remaining fruit trees. Historical aerial photographs, historical maps, an interview with a former owner, together with a field investigation has served as the methods of this survey. The investigation shows that ?pplehagen probably was established between 1882 and the 1930?s as a rational orchard in the spirit of the time aiming to produce fruit both for household and for sale.

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

Regulation of rivers by dams and reservoirs is a good example where anthropogenic impact could be considerable both in the local environment, but also has major implications upstream and downstream. This study was accomplished as a literature study of the river Nile, which is extremely important for water supply. The purpose of this study was to investigate the consequences of the construction of the Aswan High Dam, to obtain a consistent flow for water supply, irrigation and power generation in Egypt. Since Egypt has a very hot and dry climate large amounts of water in reservoir is lost to the Nubian aquifer system and by evaporation. The consequences from constructing the dam are considerable.

Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs.Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009?s league table place is also included since tests have been done with one year?s displacement between the financial status and the league table.Conclusion:There is no correlation between solidity and the place in the league table in Allsvenska football clubs.There is no correlation between net profit and the place in the league table in Allsvenska football clubs.There is no correlation between equity and the place in the league table in Allsvenska football clubs..

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

This thesis is performed as a case study in Västerbotten Museum's textile storage space. The intention with this study is to investigate the relationships between the museum?s tasks: to collect, preserve and make the collections accessible. The aim is to reveal the problems that exist in museums today with increasing collections, less resources for the preservation of the collections and increasing requirements on accessibility. The aim is to deduce the problem by finding out how the different tasks relate to one another today.

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.